2015 (10) TMI 2792

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..... s and set aside the same to the Assessing Officer for de novo consideration. CIT(A) was not justified in dismissing the appeal of the assessee on the basis that the order of the CIT u/s 263 of the Act has become final as no appeal is preferred against the same.We restore this appeal to the file of the learned CIT(A) to decide the same on merits. Appeal is allowed for statistical purposes. - I .....

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..... ration. Therefore, we are of the view that the learned CIT(A) was not justified in dismissing the appeal of the assessee on the basis that the order of the CIT u/s 263 of the Act has become final as no appeal is preferred against the same. In view of this, we restore this appeal to the file of the learned CIT(A) to decide the same on merits. 4. In the result, the appeal is allowed for statistic .....

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